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[Cites 0, Cited by 0] [Section 37] [Entire Act]

Union of India - Subsection

Section 37(a) in THE FINANCE ACT, 2021

(a)in sub-section (1), in Explanation 2,––
(i)in clause (a), in sub-clause (iii), after the words “any other law for the time being in force”, the words, figure and letter “or the spouse of such